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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 3. USE FUEL TAX 8601-9355›CHAPTER 4. Determinations 8751-8880›ARTICLE 3. Determinations if No Return Made 8801-8805

§ 8805

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

Promptly after making its determination the department shall give to the user written notice of its estimate and determination, the notice to be served in the manner prescribed for service of notice of a deficiency determination.

(Amended by Stats. 2024, Ch. 499, Sec. 26. (SB 1528) Effective January 1, 2025.)

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California Revenue and Taxation Code

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